2023 (7) TMI 1422

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... itself refers to the various invoices, it will be appropriate, in the facts and circumstances of the case, to direct the appellant to produce all the invoices before the Assistant Commissioner concerned within in a period of three weeks from today. The Assistant Commissioner shall either examine the same himself or require the Range Superintendent to examine the document. A report may, thereafter .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , 2002, if a person procures molasses from a khandsari unit then it is that person who has to pay the excise duty. The Commissioner has recorded a categorical finding that the appellant did not produce any evidence to substantiate that the molasses were purchased from a unit other than a khandsari unit. 3. The Commissioner has also recorded a categorical finding of the fact that no evidence had be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a period of three weeks from today. The Assistant Commissioner shall either examine the same himself or require the Range Superintendent to examine the document. A report may, thereafter, be submitted within a further period of three weeks. 5. Regarding the second defect, learned counsel for the appellant prays for and is granted six weeks time to bring on record the official translation of the d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X